Skip to main content
Form 100. Personal Income Tax Declaration 2018

10.8.6. For rental of habitual residence for taxpayers under 36 years of age

20 per 100 of the amounts that the taxpayer would have paid during the tax period for the rental of his habitual residence in Castilla y León, with a limit of 459 euros . The deduction will be 25 per 100 of the amounts paid, with a limit of 612 euros , when the habitual residence is located in any town in the municipality of Castilla y León that does not exceed 10,000 inhabitants, or that does not exceed 3,000 inhabitants if they are less than 30 km from the provincial capital.

Starting in 2016, the concept of population is modified for the purposes of applying this tax benefit, with the number of inhabitants of the population (INE Population Unit Code) being relevant and not the number of inhabitants of the entire municipality. For example, in Valladolid the deduction would not be applicable in the population center 47186000501 Valladolid (with 299,166 inhabitants) but it would be applicable to the rest of the towns of Valladolid (Code 47186) for example the population center 47186000201 Overuela (LA) (with 2,579 inhabitants).

Populations to which the 15 percent percentage applies:

POPULATION INE CODE population unit

Avila 05019000301

Duero Aranda 09018000201

Burgos 09059000101

Miranda de Ebro 09219001101

Astorga 24008000101

La Bañeza 24010000101

Leon 24089000201

Armunia 24089000101

Ponferrada 24115002102

San Andrés de Rabanedo 24142000501

Pinilla neighborhood 24142000201

Camino Work 24142000801

Virgen del Camino (La) 24189000801

Knife 24222000301

Villabishop of las Requenas 24222000701

Sale of Bathrooms 31023000301

Palencia 34120000101

Alba de Tormes 37008000101

Bejar 37046000101

Cabrerizos 37067000401

Carbajosa de la Sagrada 37085000101

Ciudad Rodrigo 37107000301

Salamanca 37274000201

Santa Marta de Tormes 37294000201

Villamayor 37354000101

Villares de la Reina 37362000301

La Lastrilla 40112000101

San Ildefonso 40181000201

Segovia 40194000601

Soria 42173000401

Encomienda Stream 47010000101

Crankshafts 47050000101

Cisterniga 47052000101

Duero Lagoon 47046000301

Medina del Campo 47085000201

Santovenia de Pisuerga 47155000101

Tordesillas 47165000501

Tudela de Duero 47175000301

Valladolid 47186000501

Zaratan 47231000101

Benavente 49021000101                 

Zamora 49275000201


  • That the taxpayer on the date of tax accrual is less than 36 years old .

  • That the total tax base, less the personal and family minimum, does not exceed 18,900 euros in individual taxation or 31,500 euros in joint taxation. This requirement will be controlled by the program.


Through the data capture window, the taxpayer will record:

  • The total amount paid by the taxpayer holding the deduction.
  • The lessor's NIF. If the landlord does not have a NIF, he must enter the Identification Number in the country of residence.
  • The code 1 will also be entered if the habitual residence is located in any town in Castilla y León that exceeds 10,000 inhabitants or that exceeds 3,000 inhabitants if they are less than 30 km from the capital of province. In other cases, the code 2 will be indicated.

The program will transfer the data included to Annex B6 of the declaration.